5 Major Developments in Kazakhstan

5 Major Developments in Kazakhstan

• Kazakhstan Introduces New Special Retail Tax Regime
• Kazakhstan Proposes New Export Duties
• Kazakhstan Temporarily Exempts Imported Works of Art from VAT
• Exclusion from the offset of the amount of VAT on purchased goods, works, services
• VAT exemption for the sale of household appliances, consumer electronics devices, as well as their components

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Customs

• Kazakhstan Proposes New Export Duties

• Ratified documents on indirect taxes and the use of navigation seals to track shipments

Deduction (input tax credit)

• VAT offset in the production of chocolate and confectionery

• Exclusion from the offset of the amount of VAT on purchased goods, works, services

E-Commerce / Electronic services

• EAEU Member States Approve New Procedures for VAT on Digital Services

E-Invoicing

• How does E-invoicing work in Kazakhstan?

• SNI February TaxTech Updates

• 5 Key Questions About e-Invoicing in Kazakhstan

Exemption

• Kazakhstan Temporarily Exempts Imported Works of Art from VAT

• VAT exemption for the import of works of art by non-state museums

• VAT exemption for the sale of household appliances, consumer electronics devices, as well as their components

• Rules for exemption from VAT in the EAEU will be amended
• The list of goods whose imports are exempt from VAT has been amended

• Changes to scope of goods for which exemption upon import applies (from 2023)

Export

• Kazakhstan Proposes New Export Duties
• Reduced terms for refunding excess VAT to non-permanent exporters

Implementation / Reform

• Kazakhstan Introduces New Special Retail Tax Regime

• Kazakhstan Introduces Retail Tax Regime

Importation

• Kazakhstan Temporarily Exempts Imported Works of Art from VAT

• Documents on indirect taxes and the use of navigation seals for tracking transportation

• VAT exemption for the import of works of art by non-state museums

• Ratified documents on indirect taxes and the use of navigation seals to track shipments
• Rules for exemption from VAT in the EAEU will be amended

• The list of goods whose imports are exempt from VAT has been amended

• Changes to scope of goods for which exemption upon import applies (from 2023)

Refund

• Reduced terms for refunding excess VAT to non-permanent exporters

• Reduced terms for refunding excess VAT to non-permanent exporters

Registration

• Guidance about deregistration

Reporting / Compliance

• Tax Agency Clarifies Deadline for Filing Various Tax Returns

SME (small and medium-sized enterprises)

• Tax Agency Clarifies Deadline for Filing Various Tax Returns